GST Relief for Importation of Clinical Research Materials.
Generally, all goods imported into Singapore are subject to GST. GST relief is however granted for certain clinical research materials imported into Singapore for prescribed purposes.

GST Relief for Importation of Certain Clinical Research Materials

Generally, all goods imported into Singapore are subject to GST.

GST relief is however granted for medical products, therapeutic products and with effect from 16 Dec 2021, Class 2 cell, tissue or gene therapy (CTGT) products imported into Singapore for local regulated clinical trials, re-export for overseas trials, or destruction / disposal.

Under the relief, GST is not payable on the importation of these clinical research materials. This relieves affected businesses of irrecoverable import GST costs as well as to ease compliance.

For more details on the scope, conditions and application process for the GST relief, please refer to Singapore Customs' website.

Enhanced Approved Contract Manufacturer and Trader (ACMT) Scheme

As a contract manufacturer, you may:

  1. Invoice your overseas client for your supply of value added services, where the goods you have treated/ processed may be exported, delivered or destroyed locally based on the overseas client's instructions; and/or
  2. Receive goods (for example, raw materials) consigned to you by your overseas client for use in the treatment/ process. These goods may be imported into Singapore or purchased locally by your overseas client.

You may apply for the ACMT scheme if you are a contract manufacturer of Active Pharmaceutical Ingredients (APIs) in the biomedical industry to enjoy a range of benefits.

These benefits include relief on accounting for GST on the value added services supplied to your overseas client, where the goods you treat/process are delivered or destroyed locally.

You will also be able to recover GST incurred on goods consigned to you by your overseas client for use in the treatment/ process.

Contract manufacturers in other business segments in the biomedical industry will be considered for the ACMT scheme on a case-by-case basis.

For more information on how the ACMT scheme works and GST reporting requirements, please refer to GST: Approved Contract Manufacturer and Trader (ACMT) Scheme (PDF, 1091KB).

GST Treatment for Specific Supplies in the Biomedical Industry

The GST Guide for the Biomedical Industry (PDF, 363KB) clarifies the GST treatment for common scenarios and issues in the biomedical industry (such as taxability of research grants and zero-rating of research services) based on existing GST rules.